GAYATRI DEVI SHARMA, RAIPUR (CG) V. D.C.I.T. CENTRAL CRICLE, RAIPUR

CO 84/BIL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3522 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 18-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MEENA
• Assessee Lawyers: R B DOSHI
• Keywords: Tax effect
• Section: 234B; 69; 6; 2

Judgement Text

ITA NO . 326 / RPR /201 4 & C.O. NO.84 / RPR / 2015 ASSESSMEN T Y EAR: 20 12 - 13 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, SMC , RAIPUR [CORAM : PRAMOD KUMAR AM ] ITA NO . 326 / RPR /201 4 AS SESSMENT Y EAR : 20 12 - 13 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAIPUR (C.G.) .APPELLANT VS. SMT. GAYAT RI DEVI SHARMA , ... . RESPONDENT PANCHVATI , GOKUL CHANDRAMA ROAD, BUDHAPARA, RAIPUR (C.G.). [P AN: A JJPS 3548 R ] C.O. NO.84/RPR/2015 (IN ITA NO.326/RPR/2014) ASSESSMENT YEAR: 2012 - 13 SMT. GAYATRI DEVI SHARMA, .APPELLANT PANCHVATI , GOKUL CHANDRAMA ROAD, BUDHAPARA, RAIPUR (C.G.). [ P AN: A JJPS 3548 R ] VS. DY. COMMISSIONER OF INCOME TAX, ... . RESPONDENT CENTRAL CIRCLE, RAIPUR (C.G.) APPEARANCES BY: S.K. MEENA , FOR THE REVENUE R.B. DOSHI , F OR THE ASSESSEE DATE OF CONCLUDING THE HEARING : JUNE 2 1 ST , 201 6 DATE OF PRONOUNCING THE ORDER : JUNE 21 ST , 201 6 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 04.08.2014 , PAS SED BY THE LD. CIT(A), FOR THE ASSESSMENT YEAR 20 12 - 13 , ON THE FOLLOWING GROUNDS : - ITA NO . 326 / RPR /201 4 & C.O. NO.84 / RPR / 2015 ASSESSMEN T Y EAR: 20 12 - 13 PAGE 2 OF 3 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE CIT(A) ERRED IN DELETING THE ADDITIONS OF RS.11,40,900/ - MADE ON ACCOUNT OF ON MONEY PAYMENT FOR PURCHASE OF IMMOV ABLE PROPERTY UNDER SECTION 69 OF THE INCOME TAX ACT. 2. THE CIT(A) HAS ERRED IN OVERLOOKING THE FACT THAT DOCUMENTARY AND ORAL EVIDENCE OF THE SELLERS TO ESTABLISH PAYMENT OF ON MONEY BY THE ASSESSEE WAS AVAILABLE ON RECORD. 3. ON THE FACTS AND IN T HE CIRCUMSTANCES OF THE CASE THE CIT(A) ERRED IN DIRECTING THE ASSESSING OFFICER TO CHARGE INTEREST U/S 234 A FROM SEPTEMBER , 2013 AS HE FOUND THAT THE CAUSE OF DELAY IN FILING OF RETURN NOT ATTRIBUTABLE TO THE ASSESSEE. 4. THE CIT(A) HAS ERRED IN PASSING THE APPELLATE ORDER WHEREIN HE HAS ACTED IN A PERVERSE MANNER WHILE PASSING THE ORDER WHICH HAS BEEN MADE IN HASTE WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESSING OFFICER TO GIVE HIS SUBMISSIONS ON THE ISSUES. 2. I HAVE NOTICED THAT THE TAX EFFEC T INVOLVED IN THIS APPEAL IS LESS THAN RS.10,00,000/ - . IN VIEW OF THIS UNDISPUTED FACT AND IN THE LIGHT OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SI MPLE REASON THAT TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.10,00,000/ - . 3. IN THE RESULT, THE APPEAL IS DISMISSED. 4. IN THE CROSS OBJECTION, THE ASSESSEE HAS RAISED THE FOLLOWING GRIEVANCE: - L EARNED CIT(A) ERRED IN NOT ADJUDICATING UPON THE I SSUE RAISED BY THE APPELLANT ABOUT CHARGING OF INTEREST U/S 234B IN GROUND NO.5 OF APPEAL. IN THE FACTS OF THE CASE, INTEREST CHARGED BY THE ASSESSING OFFICER U/S 234B FOR THE PERIOD DURING WHICH THE CROSS OBJECTOR WAS NOT IN DEFAULT, IS NOT JUSTIFIED. ITA NO . 326 / RPR /201 4 & C.O. NO.84 / RPR / 2015 ASSESSMEN T Y EAR: 20 12 - 13 PAGE 3 OF 3 5. AS THE APPEAL ITSELF IS HELD TO BE NON - MAINTAINABLE, THE VERY FOUNDATION OF CROSS OBJECTION CEASES TO HOLD GOOD IN LAW. THE CROSS OBJECTION IS, THEREFORE, ALSO DISMISSED. 6. IN THE RESULT, APPEAL FILED BY THE REVENUE AND CROSS OBJECTION FILED BY THE ASSESSEE, BOTH ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF JUNE , 2016. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 21 ST DAY OF JUNE, 2016 . PBN/* COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR